Recommended by IRS

About Publication 501, Dependents, Standard Deduction, and Filing Information

Publication 501 discusses some tax rules that affect every person who may have to file a federal income tax return.

Homeowners’ associations

Discussion of homeowners' associations as exempt organizations under the Internal Revenue Code
General Information
Charities and Nonprofits

Questions about operating as an exempt organization

Insights into the operations of a tax-exempt organization.
General Information
Charities and Nonprofits

Measuring lobbying: Substantial part test

Measuring Lobbying Activity: Substantial Part Test
General Information
Charities and Nonprofits

Form 990 Part VII and Schedule J Reporting Executive Compensation Individuals Included

Form 990 Part VII - Reporting Executive Compensation - Officials Included (FAQ)
General Information
Charities and Nonprofits

Reasonable period of settlement

Meaning of "reasonable period of settlement" as used in provisions regulating split-interest trusts that become charitable trusts.
General Information
Charities and Nonprofits

Applying for exemption: Expediting application processing

How does the "expedite" process for an application work?
General Information
Charities and Nonprofits

Exempt organizations annual reporting requirements - Form 990, Part VII and Schedule J: Whose compensation must be reported in Part VII, Form 990

Exempt Organization Annual Reporting Requirements: Whose Compensation Must Be Reported in Part VII
General Information
Charities and Nonprofits

Measuring lobbying by private foundations: Substantial part test

Measuring Lobbying by Private Foundations: Substantial Part Test
General Information
Charities and Nonprofits

Group exemption resources

Website resources on group exemption rulings.
General Information
Charities and Nonprofits

Transfer of assets to a public charity: Private foundation termination

Discussion of provisions for termination of private foundation status by transfer of assets to a public charity under Code section 507(b)(1)(A).
General Information
Charities and Nonprofits